1961Section 129

129. Change of incumbent of an office.

In the 2025 Act1 match · Unreviewed

2025 Section 244Reworded · Unreviewed · Compare

From the Income Tax Department's correspondence.

Whenever in respect of any proceeding under this Act an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor :

Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·